Extension of last date of filing CRA-4 cost audit report for FY 2020-21
File No: 01/40/2013-CL-V (Pt.I)
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
5th Floor, ‘A’ Wing Shastri Bhawan,
Dr. R.P. Road, New Delhi
Dated:- 10th September, 2020
To
The DGCoA
The Cost Audit Branch
All Regional Directors,
All Registrars of Companies,
All Stakeholders
Sir/ Madam,
Representations have been received from various stakeholders for extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014 due to impact of Covid-19 pandemic.
2. In view of the extraordinary disruption caused due to the pandemic, it has been decided that if cost audit report for the financial year 2020-21 by the cost auditor to the Board of Directors of the companies is submitted by 31st October 2021 then the same would not be viewed as violation of rule 6(5) of Companies (cost records and audit) Rules, 2014. Consequently, the cost audit report for the financial year ended on 31st March, 2021 shall be filed in e-form CRA-4 with in 30 days from the date of receipt of the copy of the cost audit report by the company. However, in case a company has availed extension of time for holding Annual General Meeting under section 96(1) of the Act then e form CRA-4 may be filed within the timeline provided under the proviso to rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.
2. This issues with the approval of the competent authority.
Yours faithfully
Atma Sah
Joint Director
Dividing total turnover by 365 days and concluding that assessee could not have made such cash sale on a single…
NERIST Arunachal Pradesh invites EoI for Empanelment of Chartered Accountant firm North Eastern Regional Institute of Science and Technology, (NERIST)…
Sibsagar University invites Expression of Interest (EOI) for Appointment of Internal Auditor Sibsagar University invites Expression of Interest (EOI) from reputed…
In a recent judgment Andhra Pradesh High Court struck down Section 147A of the Income Tax Act, 1961 as unconstitutional.…
Bank was liable to pay compensation to borrower as it did not verify the progress of construction before loan disbursals…
No timeline mentioned in PMLA to forward the arrest order and the material in possession to the Adjudicating Authority. It…